Odložená daň a její vliv na vlastní kapitál

Abstract

This Bachelor thesis is focused on the issues of deferred tax and its influence on equity. The goal is to outline these deferred tax issues primarily in the environment of the Czech Republic, to explain and describe individual key elements leading to deferred tax and to perform calculations and postings of selected titles using model examples. First part is focused on deferred tax development. Second part provides characteristics of deferred tax, describing individual key elements leading to deferred tax occurrence. Third part includes an example from practice, where a calculation and postings of three selected elements leading to the deferred tax and resulting deferred tax.